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Wayfair – Additional States Going Live

Additional states have passed economic nexus requirements. Effective on and after January 1, 2019, remote sellers who make retail sales of tangible personal property, and/or services for delivery to Utah or West Virginia may be required to collect and remit sales tax if either of the following conditions are met:

  • The remote seller has gross revenue of greater than $100,000 from retail sales of tangible personal property, and/or services for delivery in the state; or
  • The remote seller’s transactions from these specified activities amount in 200 or more separate transactions in the state.

Sellers who meet the above criteria should register for a Utah or West Virginia sales tax license which can be done online through each state’s webpage.  Sellers who fall below both thresholds are not required to file.  Once either of these thresholds are surpassed, a seller must register, and begin collecting and remitting sales tax in each applicable state.

A remote seller is defined as a “person selling tangible personal property and/or services for delivery within the state who does not have a physical presence in that state and who has not voluntarily agreed to collect sales and use taxes.”

Author: Lore Bilbao   |  lbilbao@withum.com

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